What are New York state income tax rates for 2025?
In the context of 2025 taxable income — New York applies rates from 4% to 10.9%. If you live in New York City, it should be noted that a separate city tax applies.
These rates apply to the 2025 New York return filed by April 15, 2026.
What are the New York State tax brackets for 2025?
New York has 9 brackets. The income limits vary with the filing status.
The tables below present the schedule from the New York State Department of Taxation and Finance in the Form IT-201 instructions.
Single — and married filing separately
Married filing jointly — and qualifying surviving spouse
Do New York City residents have their own income tax rates in 2025?
Yes — NYC has 4 rates ranging from 3.078% to 3.876%.
How do you estimate your 2025 New York tax?
Look at taxable income — not gross pay. Calculate state tax initially. Then the city tax — if you live in NYC.
- Find New York taxable income on the return — after deductions & exemptions
- Do the math — using the state bracket for the filing status
- If you live in NYC — assess the city tax using the NYC schedule.
- Subtract credits — then check the result against withholding & estimated payments
Why can 2 people with the same salary owe distinct amounts?
Credits & deductions and residency status create the distinction.
- Full-year vs part-year residency — or nonresident NY-source income
- Itemized deductions vs the standard deduction
- Dependent exemptions & credit eligibility
- One-time income like bonuses & stock-based pay or side work
Want a second set of eyes from Dimov NYC CPA?
Our team stands ready to review residency and paycheck withholding as well as estimated payments in order to match 2025 filing to reality.
- New York resident & part-year and nonresident returns
- NYC resident filings
- Projection work for bonus & stock-based pay